Tax reform: Lessons learned from the first US tax filing season Bookmark has been added
Tax reform: Lessons learned from the first US tax filing season
April 2 | 2 p.m. ET | 18:00 GMT
Host: Ted Dougherty, partner, Deloitte Tax LLP
1 Overview CPE credit | Taxes
As the first tax filing season post-tax reform comes to a close, the government continues to provide new guidance. What major changes might impact investment management clients and investors? We’ll discuss:
- Global intangible low-tax income (GILTI) issues and potential inclusions with respect to portfolio companies, as well as proposed regulations related to GILTI, section 163(j), and foreign tax credits (FTCs) that impact GILTI calculations.
- Carried interest issues, including allocations.
- Business interest expense limitations and the major issues impacting funds.
- Guidance on the section 199A business deduction.
Participants will gain a deeper understanding of the new tax rules and how they apply to investment products and investment managers.